No. , February 2024

Index

• Digital platform workers and the conundrum of the definition of an ‘employee’ in the era of the Fourth Industrial Revolution
• South Africa’s NINA debtor plight: Lessons from the Scottish consumer debt relief system post the Covid-19 pandemic
• The impact of regulatory pluralism and complexity on the governance of state-owned companies in South Africa
• Case note: The unfortunate dearth of judicial precedent in transfer pricing continues
• Case note: Do taxpayers have to pay tax when SARS has not complied with sections 92, 95 and 96 of the Tax Administration Act? Nondabula v Commissioner: SARS & another explained
• Case note: Retraction of a ‘hot-headed resignation’ caused by depression: Lessons from Cairncross/Legal and Tax (Pty) Ltd 2019 (2) BALR 137 (CCMA)